28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both: 1. The tax at a department facility approved by the director before importing the fuel. 2. A twenty-five dollar administrative processing fee. B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following: 1. The tax required by section 28-5606 or 28-8344. 2. A penalty equal to the tax required by section 28-5606 or 28-8344. 3. Interest of one per cent per month or portion of a month on the tax. C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.
Arizona Legal Code